Topic
Capital Expenditures
8 published works
Legacy Advisors
Retailers Not Eligible for 100% Leasehold Improvement Write-Off Due to Legislative Glitch
The 2017 Tax Cuts and Jobs Act provided a 100% first year write-off for many types of capital expenditures. Congressional tax writers intended this benefit to be available for leasehold…
The CLS Blue Sky Blog
Opening the Black Box of Companies’ Capital Investment Process
By Gilles Hilary Mark Shuai Ma, Wenjia Yan
In spite of intensive academic research on capital expenditure efficiency, how firms make investment decisions remains largely a black box. We analyze that process by dividing it into two stages:…
Washington Energy Report
FERC Proposes Policy Allowing for Cost Recovery on Natural Gas Facilities Modernization
On November 20, 2014, FERC issued a proposed policy statement that would allow interstate natural gas pipelines to use a surcharge or tracker mechanism to recover certain capital expenditures made…
The Contractor's Perspective
Postal Service FY 2011 spending declines slightly; capital spending anemic
Procurement spending by the U.S. Postal Service declined slightly in 2011, but capital spending was anemic, according to the agency's recently released Form 10-K report. Capital expenditures experienced a 15%…
Hospitality Law Check-In
The Cap-Ex Dilemma
As owners and operators tried to maneuver their way through the last few years of economic woes, plans for significant capital expenditures to hotel properties moved to the back burner. …
Rocky Mountain Real Estate Law
Capital Expenses in Green Leases
By Chris Toll
I recently attended a webinar in which Jacob Bart of Stroock & Stroock & Lavan LLP spoke about how the costs of going “green” can conflict with the provisions in…
Washington Energy Report
FERC Refuses to Order ISO-NE to Modify its OATT
On February 3, 2009, FERC denied a complaint by the Maine Public Utilities Commission (“Maine PUC”) alleging that ISO New England Inc.’s (“ISO-NE”) Open Access Transmission Tariff (“OATT”) compensates generators…
Energy & Environmental Law Blog
Reduced Capital Expenditures
By Vorys
Many producers have announced significant cuts in capital expenditures for the next year given the economy and limited access to capital. Devon Energy now has made the same announcement: "Nichols also…